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Which of the following is NOT a restriction placed on audit partners by Sarbanes

ID: 2347041 • Letter: W

Question

Which of the following is NOT a restriction placed on audit partners by Sarbanes-Oxley?

A. Limits engagement partners to a five-year term as the engagement partner
B. Limits other partners associated with the engagement to a seven-year term
C. Engagement partners must review nonaudit work to insure that independence has not been compromised
D. Partners that engage in selling services, other than audit, review, and attestation services, to an audit client are not independent with respect to that client

Explanation / Answer

C. Engagement partners must review nonaudit work to insure that independence has not been compromised

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